8:00 AM – 8:50 AM
Life Cycle of Real Estate Beyond Cost Segregation
Life cycle of real estate, integration of Cost Segregation studies including the application of Tangible Property Regs and what to look for when reviewing reports.
Greg K. Bryant, CCSP – Senior Managing Director, Source Advisors
8:50 AM – 9:30 AM
Technical Reporting Requirements – Tax Accounting Methods
Technical Reporting Requirements: 1031 Reset elections and a deeper look at reporting with 163j interest limitation, Form 3115 change of accounting method applications”, both automatic and nonautomatic, and common Form 3115 errors. Common improvements Rev Proc.
Brian Coddington – Senior Director, Tax Accounting Methods & Credits, Source Adviors
9:30 AM – 9:40 AM
9:40 AM – 10:30 AM
Energy Efficiency Studies Section 45L and Section 179D: Pre and Post Inflation Reduction Act
Application of Energy Tax Incentives beginning in 2023 with the new Energy Star requirements and the shift to energy consultancy beginning with the design. Technical aspects for 179D (including Primary Designers), 45L tax credits, and prevailing wage requirements. Understand the application of the credits through practical examples.
Karen Koch, CPA, MT – Senior Director, Source Advisors
Imran Syed, P.E., LEED AP, HERS Rater – Managing Director, Energy Service, Source Advisors
10:30 AM – 11:20 AM
The R&D Tax Credit
R&D Tax Credits in the Construction Industry: A look at the R&D lifecycle and R&D examples for the A&E and construction industries. New rules for research expenditures, and a look at industries impacted by § 174 Amortization.
Max Vignola – Technical Director, R&D Tax Credit Consulting, Source Advisors
11:20 AM – 11:40 AM
Roundtable Q&A Session
Panel led by Karen Koch, CPA, MT – Senior Director, Source Advisors
This program qualifies for 4.0 Other credits.